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TMI Blog2003 (1) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order per : Krishna Kumar, Member (J)]. Shri. S.P. Mathew, learned Advocate appearing for the appellants submitted that in both these appeals issues relate to confiscation and undervaluation of the White Poppy Seeds and Yellow Poppy Seeds imported from Turkey. He has brought to our notice the final order of Court No. - I being Order No. C-I/3976/WZB/2002, dated 22-11-2002 [20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re considering only the stay petition and the issues involved are squarely covered by the said decision in favour of the applicants, we waive the requirement of pre-deposit of duty and penalty etc. and stay recovery thereof during pendency of the appeal. The matter is listed for regular hearing on 10th March, 2003. 4. [Order per : C. Satapathy, Member (T)]. - I have carefully gone through the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is justified in rejecting the transaction value method for valuation of the impugned goods under Rule 10A of the Customs Valuation Rules, 1988 and adopting another method of valuation. (3) Whether the learned Commissioner is justified in confiscating the impugned goods under Section 111(m) of the Customs Act, 1962 and penalising the appellants in a case where the transaction value method ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 22-11-2002 of Court-I is on the issue of under-valuation, the product in question being Yellow Poppy Seeds in that case and White Poppy Seeds in the current appeal, the said order of Court-I is not relevant to the present case. 7. I find that the said order dated 22-11-2002 of Court-I deals with the issue of violation of the DGFT notification and has decided the same in the appellants favour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t appeal are squarely covered by the said decision of Court-I. 8. However, I am inclined to agree with my learned brother in waiving the pre-deposit of penalty in this case as one of the main issues required to be considered in this case involves the question as to whether confiscation and penal action can be justified in a case where Rule 10A of the Customs Valuation Rules has been applied for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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